The Fashion Shoe Company operates a chain of women's shoe shops that carry many styles of shoes that are all sold at the same price. Sales personnel in the shops are paid a sales commission on each pair of shoes sold plus a small base salary. The following data pertains to Shop 48 and is typical of the company's many outlets: Selling price Variable expenses: Invoice cost Sales commission Total variable expenses Per Pair of Shoes $ 40.00 $ 19.50 4.50 $ 24.00 Fixed expenses: Advertising Rent Salaries Annual $ 38,000 28,000 140,000 Total fixed expenses $ 206,000 Required: 1. What is Shop 48's annual break-even point in unit sales and dollar sales? Note: Do not round intermediate calculations. Break-even point in unit sales Break-even point in dollar sales pairs